The following items involve the cash flow activities of Rocky Horror Picture Co.: Net income, $59,900 Payment of dividends, $15,700 Ten-year, $35,600 bonds payable were issued at face value Depreciation expense, $18,200 Building acquired at a cost of $35,700 Accounts receivable decreased by $2,100 Accounts payable decreased by $3,300 Equipment acquired at a cost of $7,600 Inventories increased by $7,700 Beginning cash balance, $13,900